Imported Food Charges (Imposition—Customs) Act 2015

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Legislation au C2015A00097 In force Act

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Imported Food Charges (Imposition—Customs) Act 2015

No. 97, 2015

Compilation No. 1

Compilation date:    1 July 2016

Includes amendments up to: Act No. 33, 2016

Registered:    14 July 2016

 

About this compilation

This compilation

This is a compilation of the Imported Food Charges (Imposition—Customs) Act 2015 that shows the text of the law as amended and in force on 1 July 2016 (the compilation date).

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Legislation Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the series page on the Legislation Register for the compiled law.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Editorial changes

For more information about any editorial changes made in this compilation, see the endnotes.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the series page on the Legislation Register for the compiled law.

Self‑repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

 

 

 

Contents

Part 1—Preliminary

1 Short title

2 Commencement

3 Act binds the Crown

4 Extension to certain external Territories

5 Act does not impose tax on property of a State

Part 2—Charges

6 Imposition of charges

7 Matters relating to amount of charges

8 Who is liable to pay charges

9 Exemptions from charges

Part 3—Miscellaneous

10 Regulations

Endnotes

Endnote 1—About the endnotes

Endnote 2—Abbreviation key

Endnote 3—Legislation history

Endnote 4—Amendment history

 

An Act to impose, as taxes, charges in relation to matters connected with the administration of the Imported Food Control Act 1992, so far as those charges are duties of customs, and for related purposes

Part 1—Preliminary

 

1  Short title

  This Act may be cited as the Imported Food Charges (Imposition—Customs) Act 2015.

2  Commencement

 (1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

 

Commencement information

Column 1

Column 2

Column 3

Provisions

Commencement

Date/Details

1.  Sections 1 and 2 and anything in this Act not elsewhere covered by this table

The day this Act receives the Royal Assent.

29 June 2015

2.  Sections 3 to 10

The later of:

(a) the start of the day after this Act receives the Royal Assent; and

(b) immediately after the commencement of the Imported Food Charges (Collection) Act 2015.

However, the provisions do not commence at all if the event mentioned in paragraph (b) does not occur.

30 June 2015

Note: This table relates only to the provisions of this Act as originally enacted. It will not be amended to deal with any later amendments of this Act.

 (2) Any information in column 3 of the table is not part of this Act. Information may be inserted in this column, or information in it may be edited, in any published version of this Act.

3  Act binds the Crown

  This Act binds the Crown in each of its capacities.

4  Extension to certain external Territories

  This Act does not extend to Norfolk Island, the Territory of Christmas Island or the Territory of Cocos (Keeling) Islands unless the Imported Food Control Act 1992 extends to that Territory.

5  Act does not impose tax on property of a State

 (1) This Act does not impose a tax on property of any kind belonging to a State.

 (2) In this section:

property of any kind belonging to a State has the same meaning as in section 114 of the Constitution.

Part 2—Charges

 

6  Imposition of charges

 (1) The regulations may prescribe a charge in relation to a prescribed matter connected with the administration of the Imported Food Control Act 1992.

 (2) The charges prescribed for the purposes of subsection (1) are imposed as taxes.

 (3) Two or more charges may be prescribed in relation to the same prescribed matter, and a single charge may be prescribed in relation to 2 or more prescribed matters.

 (4) This section imposes a charge only so far as that charge is a duty of customs within the meaning of section 55 of the Constitution.

7  Matters relating to amount of charges

 (1) The regulations may prescribe a charge for the purposes of subsection 6(1):

 (a) by specifying an amount as the charge; or

 (b) by specifying a method for calculating the amount of the charge.

 (2) Before the Governor‑General makes regulations for the purposes of subsection 6(1) prescribing a charge in relation to a prescribed matter connected with the administration of the Imported Food Control Act 1992, the Minister must be satisfied that the amount of the charge is set at a level that is designed to recover no more than the Commonwealth’s likely costs in connection with the prescribed matter.

8  Who is liable to pay charges

  The regulations may prescribe one or more persons who are liable to pay a specified charge prescribed for the purposes of subsection 6(1).

Note: For matters related to the collection of charges prescribed for the purposes of subsection 6(1), see the Imported Food Charges (Collection) Act 2015.

9  Exemptions from charges

  The regulations may provide for exemptions from a charge prescribed for the purposes of subsection 6(1).

Part 3—Miscellaneous

 

10  Regulations

  The Governor‑General may make regulations prescribing matters:

 (a) required or permitted by this Act to be prescribed; or

 (b) necessary or convenient to be prescribed for carrying out or giving effect to this Act.

Endnotes

Endnote 1—About the endnotes

The endnotes provide information about this compilation and the compiled law.

The following endnotes are included in every compilation:

Endnote 1—About the endnotes

Endnote 2—Abbreviation key

Endnote 3—Legislation history

Endnote 4—Amendment history

Abbreviation key—Endnote 2

The abbreviation key sets out abbreviations that may be used in the endnotes.

Legislation history and amendment history—Endnotes 3 and 4

Amending laws are annotated in the legislation history and amendment history.

The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.

The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.

Editorial changes

The Legislation Act 2003 authorises First Parliamentary Counsel to make editorial and presentational changes to a compiled law in preparing a compilation of the law for registration. The changes must not change the effect of the law. Editorial changes take effect from the compilation registration date.

If the compilation includes editorial changes, the endnotes include a brief outline of the changes in general terms. Full details of any changes can be obtained from the Office of Parliamentary Counsel.

Misdescribed amendments

A misdescribed amendment is an amendment that does not accurately describe the amendment to be made. If, despite the misdescription, the amendment can be given effect as intended, the amendment is incorporated into the compiled law and the abbreviation “(md)” added to the details of the amendment included in the amendment history.

If a misdescribed amendment cannot be given effect as intended, the abbreviation “(md not incorp)” is added to the details of the amendment included in the amendment history.

Endnote 2—Abbreviation key

 

ad = added or inserted

o = order(s)

am = amended

Ord = Ordinance

amdt = amendment

orig = original

c = clause(s)

par = paragraph(s)/subparagraph(s)

C[x] = Compilation No. x

    /sub‑subparagraph(s)

Ch = Chapter(s)

pres = present

def = definition(s)

prev = previous

Dict = Dictionary

(prev…) = previously

disallowed = disallowed by Parliament

Pt = Part(s)

Div = Division(s)

r = regulation(s)/rule(s)

ed = editorial change

reloc = relocated

exp = expires/expired or ceases/ceased to have

renum = renumbered

    effect

rep = repealed

F = Federal Register of Legislation

rs = repealed and substituted

gaz = gazette

s = section(s)/subsection(s)

LA = Legislation Act 2003

Sch = Schedule(s)

LIA = Legislative Instruments Act 2003

Sdiv = Subdivision(s)

(md) = misdescribed amendment can be given

SLI = Select Legislative Instrument

    effect

SR = Statutory Rules

(md not incorp) = misdescribed amendment

Sub‑Ch = Sub‑Chapter(s)

    cannot be given effect

SubPt = Subpart(s)

mod = modified/modification

underlining = whole or part not

No. = Number(s)

    commenced or to be commenced

 

Endnote 3—Legislation history

 

Act

Number and year

Assent

Commencement

Application, saving and transitional provisions

Imported Food Charges (Imposition—Customs) Act 2015

97, 2015

29 June 2015

s 3–10: 30 June 2016 (s 2(1) item 2)
Remainder: 29 June 2015 (s 2(1) item 1)

 

Territories Legislation Amendment Act 2016

33, 2016

23 Mar 2016

Sch 5 (item 63): 1 July 2016 (s 2(1) item 7)

—

 

Endnote 4—Amendment history

 

Provision affected

How affected

Part 1

 

s 4.....................

am No 33, 2016

 

 

Overview

The Imported Food Charges (Imposition—Customs) Act 2015 was enacted to impose charges, as taxes, in relation to matters connected with the administration of the Imported Food Control Act 1992, specifically to the extent that these charges are duties of customs. This Act was introduced to address the need for financial mechanisms to cover the costs associated with the regulation and oversight of imported food products in Australia. The enacting body was the Australian Parliament, and the policy objective was to ensure that the costs incurred by the Commonwealth in administering the Imported Food Control Act 1992 are appropriately recovered through charges on imported food items. The Act allows for the imposition of charges via regulations, with the aim of recovering the Commonwealth’s costs without exceeding them, and it provides flexibility in setting the amount and scope of these charges through regulatory instruments.

Scope and Application

The Imported Food Charges (Imposition—Customs) Act 2015 applies to the imposition of charges as taxes in relation to matters connected with the administration of the Imported Food Control Act 1992, so far as these charges are duties of customs. The Act binds the Crown in each of its capacities and extends to certain external Territories, except Norfolk Island, the Territory of Christmas Island, or the Territory of Cocos (Keeling) Islands, unless the Imported Food Control Act 1992 extends to those Territories. The Act does not impose a tax on property of any kind belonging to a State. The imposition of charges, the amount of charges, and the persons liable to pay the charges are to be prescribed by regulation. The Governor-General may make regulations for matters required or permitted by the Act to be prescribed or necessary or convenient to be prescribed for carrying out or giving effect to the Act. The Act does not commence at all if the Imported Food Charges (Collection) Act 2015 does not commence. The Minister must be satisfied that the amount of the charge is set at a level designed to recover no more than the Commonwealth's likely costs in connection with the prescribed matter before making regulations for the amount of the charge. The Act allows for the creation of charges that are imposed as taxes for matters connected with the administration of the Imported Food Control Act 1992, as far as they are duties of customs. The Act is designed to recover the Commonwealth's costs associated with the administration of imported food. The Act allows for the creation of regulations to specify the amount of charges, the persons liable to pay them, and exemptions from charges. The Minister must be satisfied that the amount of the charge is set at a level designed to recover no more than the Commonwealth's likely costs in connection with the prescribed matter before making regulations for the amount of the charge. The Act does not commence at all if the Imported Food Charges (Collection) Act 2015 does not commence. The Act does not impose a tax on property of any kind belonging to a State. The Act binds the Crown in each of its capacities and extends to certain external Territories, except Norfolk Island, the Territory of Christmas Island, or the Territory of Cocos (Keeling) Islands, unless the Imported Food Control Act 1992 extends to those Territories.

Key Provisions

The Imported Food Charges (Imposition—Customs) Act 2015 (sections 6 to 8) mandates the imposition of charges as taxes for matters connected with the administration of the Imported Food Control Act 1992, as long as these charges are duties of customs. Regulations can specify the amount of the charge, the method for calculating the amount, and the individuals or entities liable for the charge. These regulations can also establish exemptions from the charges. The Act explicitly states that the charges are to be set at a level that is designed to recover no more than the Commonwealth’s likely costs in connection with the prescribed matter, as stipulated in section 7(2). Under this Act, the primary obligations fall on the Minister, who must ensure that the charges imposed are set at a level to recover no more than the Commonwealth's likely costs related to the prescribed matter before approving regulations. The regulations themselves, once approved, dictate who is liable to pay the charges, the amount of the charge, and any exemptions that may apply. Furthermore, the Act requires that these charges are to be imposed as taxes, and it provides the framework for how these taxes are to be calculated and collected. The Act imposes significant penalties for breaches of the regulations and charges imposed under it. Offences related to non-payment or incorrect payment of charges may lead to civil or criminal penalties, depending on the severity and intent of the breach. While the Act does not specify the exact penalties, it can be inferred that breaches would be dealt with under the general tax laws and regulations in place, which could include fines, imprisonment, or both. The exact penalties would depend on the specific nature of the breach and would be determined by the courts. In summary, the Imported Food Charges (Imposition—Customs) Act 2015 sets out the framework for imposing charges as taxes on certain imported food-related activities, ensuring that these charges are limited to the Commonwealth's costs. The Act delineates the roles of the Minister and the regulatory body in setting and enforcing these charges, and it imposes significant penalties for non-compliance, aligning with broader tax and regulatory frameworks in Australia.

Legal classification tags

Area of Law
Customs Law
Taxation Law
Instrument
Act
Concepts
Commencement Provisions
Imposition of Charges
Exemptions & Exclusions

Interactions

Authorises

All Versions

Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.